Overtime Pay Must Be Paid On Holidays.

　　 Overtime pay should be incorporated into the wage income tax.

According to the fourth items and third items of the personal income tax law, subsidies and allowances issued in accordance with the uniform provisions of the State shall be exempt from individual tax. In accordance with the provisions of the labor law on overtime wages for holidays, the workers who work on the break day can not arrange for the rest of the rest, pay two hundred percent of the wages paid, not less than the wages, and arrange for the workers to work on statutory holidays, and pay three hundred percent of the wages paid by no less than the wages.

Therefore, there is a taxpayer consultation: whether the overtime pay paid by an individual for two or three times overtime on the national statutory holidays is a "subsidy or allowance granted in accordance with the uniform provisions of the state"?

In this regard, the State Administration of Taxation pay taxes The service department said: according to the thirteenth provision of the regulations on the implementation of the personal income tax law, the subsidies and allowances issued in accordance with the uniform provisions of the state in accordance with the fourth articles and third items of the personal income tax law refer to the special allowance granted by the State Council, the allowance for academicians, the allowance of senior academicians, and other allowances and allowances granted by the State Council for the exemption of personal income tax. Therefore, overtime wages do not belong to the subsidy allowance issued by the unified national regulations, and should be incorporated into the wage income tax according to law.

　　 No stamp duty is added to marital property after marriage.

In addition, the taxpayer does not need to pay stamp duty if there is a question of whether taxpayers need to pay stamp duty after marriage.

Because, according to the fifth regulation of the Provisional Regulations on stamp duty, the book of transfer of property rights referred to in the second section of the Provisional Regulations refers to the book of sale, inheritance, gift, exchange and division of property rights of units and individuals. The marriage law stipulates that one party will be appointed after marriage. property It can become a common property. Therefore, the couple's premarital property and the added name after marriage are a disposition of property between husband and wife. It is an agreement between husband and wife on property relationship, not a change of property right, not a general gift relationship in general sense. Therefore, in accordance with the existing regulations, it does not fall within the scope of Taxation stipulated in the fifth rules for the implementation of the Provisional Regulations of stamp duty, and does not require stamp duty.

It is understood that the "tax service" column that answers the above two questions is the tax consultation column specially developed by the State Administration of Taxation for the purpose of popularizing the law and its convenience in the official website. The column promises to answer questions. At the same time, the tax service division will focus on answering more hot questions of netizens every week. However, tax consultation is not a specific administrative act, that is, it will not be accepted or handled, nor will it replace all kinds of specific administrative matters, such as various declarations. Approval Specific administrative matters such as filing.